City of Columbus v. Budget Commission

The single question presented by this record is whether the decision of the Board of Tax Appeals is unreasonable or unlawful.

The gist of the complaint of the city is that the Board of Tax Appeals denied its appeal which in effect was an affirmance of the budget commission’s apportionment of the local government fund (sales tax),

By the terms of Sections 5625-23, 5625-24 and 5625-25, General Code, it is the duty of the budget commission to pass upon and adjust the budget of each taxing authority within the county to the end that the tax rate shall be kept within the limitations provided by law.

S…